會(huì)計(jì)專業(yè)英語重點(diǎn)資料(編輯修改稿)
2025-05-03 12:00 本頁面
【文章內(nèi)容簡介】 ement of cash flows reports the entity’s cash receipts and cash payments during the periodwhere cash came from and how it was spent. It explains the causes for the change in the cash balance.現(xiàn)金流量表反映企業(yè)某個(gè)期間現(xiàn)金收入和支出，即現(xiàn)金的來源和運(yùn)用。它解釋現(xiàn)金余額變化的原因。 Unit 9Assets are economic resources, which are measurable by money value, and which are owned or controlled by an enterprise, including all property, rights as a creditor to others, and other rights. For accounting treatment, assets are normally divided into current assets, longterm investments, fixed assets, intangible assets, deferred assets and other assets.資產(chǎn)是企業(yè)擁有或者控制的能以貨幣計(jì)量的經(jīng)濟(jì)資源，包括各種財(cái)產(chǎn)、債權(quán)和其他權(quán)利。資產(chǎn)分為流動(dòng)資產(chǎn)、長期投資、固定資產(chǎn)、無形資產(chǎn)、遞延資產(chǎn)和其他資產(chǎn)。Provision for bad debts may be set up on accounts receivable and the provision for bad debts shall be shown as a deduction item of accounts receivable in the financial statement .all receivables and prepayments shall be cleared and collected on time and shall be checked with related partied periodically.應(yīng)收賬款可以計(jì)提壞賬準(zhǔn)備金。壞賬準(zhǔn)備金在會(huì)計(jì)報(bào)表中作為應(yīng)收賬款的備抵項(xiàng)目列示。各種應(yīng)收及預(yù)付款應(yīng)當(dāng)及時(shí)清算、催收、定期與對(duì)方對(duì)賬核實(shí)。When inventories are issuing, enterprises may account them under the following methods : firstin firstout ,weighted average ,moving average ,specific identification , lastin firstout ,ect.各種存貨發(fā)出時(shí)，企業(yè)可以根據(jù)實(shí)際情況，選擇使用先進(jìn)先出法、加權(quán)平均法、移動(dòng)平均法、個(gè)別計(jì)價(jià)法、后進(jìn)先出法等方法確定其實(shí)際成本。The acquisition cost of property ,plant ,and equipment includes all expenditures reasonable and necessary to get them in place and ready for use.財(cái)產(chǎn)、廠房及設(shè)備的購置成本包括所有的合理支出和使這些資產(chǎn)處于可使用狀態(tài)的必要支出。Unit 10The FASB defines liabilities in its Statement of Financial Accounting Concept . elements of Financial Statement as :“the probable future sacrifice of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events.”美國財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)在第3號(hào)財(cái)務(wù)會(huì)計(jì)概念公告《財(cái)務(wù)報(bào)表的要素》中，將負(fù)責(zé)定義為：“特定主體由于過去的交易或事項(xiàng)而引起的、在現(xiàn)在承擔(dān)的在將來向其他主體交付財(cái)產(chǎn)或提供勞務(wù)的責(zé)任，這種責(zé)任導(dǎo)致了可預(yù)期的經(jīng)濟(jì)利益的未來犧牲”According to this definition, current liabilities are “obligations whose liquidation is reasonably expected to require use of existing resources properly classified as current assets, of the creation of other current liabilities.”根據(jù)這一定義，流動(dòng)負(fù)債是指：“期望以已恰當(dāng)?shù)貧w入流動(dòng)資產(chǎn)的現(xiàn)有資源、或通過形成其他流動(dòng)負(fù)債來清償?shù)呢?zé)任。”Unit 11 Owners’ equity is defined as the excess of total assets over total liabilities.業(yè)主權(quán)益被定義為資產(chǎn)總額對(duì)負(fù)債總額的超出額Ownership in a corporation is evidenced by a stock cert
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